FORMATION OF SYSTEM OF MONITORING OF EFFICIENCY OF TAX POLICY IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT MESO-LEVEL SYSTEMS
In the article the analysis ofexisting methods of assessment of efficiency of regional tax policy. Shows the impossibility of their use for modeling the impact of tax incentives on sustainable socio-economic development ofregions. The proposed mechanism offormation of the monitoring system of tax re...
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| Format: | Article |
| Language: | Russian |
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North Caucasus Federal University
2022-05-01
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| Series: | Вестник Северо-Кавказского федерального университета |
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| Online Access: | https://vestnikskfu.elpub.ru/jour/article/view/926 |
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| _version_ | 1849695374581694464 |
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| author | Vladimir Molodykh Andrey Rubezhnoy Vadim Sarkisov |
| author_facet | Vladimir Molodykh Andrey Rubezhnoy Vadim Sarkisov |
| author_sort | Vladimir Molodykh |
| collection | DOAJ |
| description | In the article the analysis ofexisting methods of assessment of efficiency of regional tax policy. Shows the impossibility of their use for modeling the impact of tax incentives on sustainable socio-economic development ofregions. The proposed mechanism offormation of the monitoring system of tax relations in meso-level systems in the following key areas: quality of informing taxpayers about the ongoing work in the region and tax policy; impact on the sustainable development of meso-level systems; the size of the budgetary costs associated with receipt of tax privileges and preferences; impact on behaviour of taxpayers and their acceptance of the decision to move into the informal sector of the economy. |
| format | Article |
| id | doaj-art-b6e3ded5bf2f433d8425c17daa454437 |
| institution | DOAJ |
| issn | 2307-907X |
| language | Russian |
| publishDate | 2022-05-01 |
| publisher | North Caucasus Federal University |
| record_format | Article |
| series | Вестник Северо-Кавказского федерального университета |
| spelling | doaj-art-b6e3ded5bf2f433d8425c17daa4544372025-08-20T03:19:49ZrusNorth Caucasus Federal UniversityВестник Северо-Кавказского федерального университета2307-907X2022-05-0105114120924FORMATION OF SYSTEM OF MONITORING OF EFFICIENCY OF TAX POLICY IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT MESO-LEVEL SYSTEMSVladimir Molodykh0Andrey Rubezhnoy1Vadim Sarkisov2North-Caucasus Federal UniversityNorth-Caucasus Federal UniversityNorth-Caucasus Federal UniversityIn the article the analysis ofexisting methods of assessment of efficiency of regional tax policy. Shows the impossibility of their use for modeling the impact of tax incentives on sustainable socio-economic development ofregions. The proposed mechanism offormation of the monitoring system of tax relations in meso-level systems in the following key areas: quality of informing taxpayers about the ongoing work in the region and tax policy; impact on the sustainable development of meso-level systems; the size of the budgetary costs associated with receipt of tax privileges and preferences; impact on behaviour of taxpayers and their acceptance of the decision to move into the informal sector of the economy.https://vestnikskfu.elpub.ru/jour/article/view/926налоговая политикарегионмониторингустойчивое развитиеtax policyregionmonitoringsustainable development |
| spellingShingle | Vladimir Molodykh Andrey Rubezhnoy Vadim Sarkisov FORMATION OF SYSTEM OF MONITORING OF EFFICIENCY OF TAX POLICY IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT MESO-LEVEL SYSTEMS Вестник Северо-Кавказского федерального университета налоговая политика регион мониторинг устойчивое развитие tax policy region monitoring sustainable development |
| title | FORMATION OF SYSTEM OF MONITORING OF EFFICIENCY OF TAX POLICY IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT MESO-LEVEL SYSTEMS |
| title_full | FORMATION OF SYSTEM OF MONITORING OF EFFICIENCY OF TAX POLICY IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT MESO-LEVEL SYSTEMS |
| title_fullStr | FORMATION OF SYSTEM OF MONITORING OF EFFICIENCY OF TAX POLICY IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT MESO-LEVEL SYSTEMS |
| title_full_unstemmed | FORMATION OF SYSTEM OF MONITORING OF EFFICIENCY OF TAX POLICY IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT MESO-LEVEL SYSTEMS |
| title_short | FORMATION OF SYSTEM OF MONITORING OF EFFICIENCY OF TAX POLICY IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT MESO-LEVEL SYSTEMS |
| title_sort | formation of system of monitoring of efficiency of tax policy in the context of sustainable development meso level systems |
| topic | налоговая политика регион мониторинг устойчивое развитие tax policy region monitoring sustainable development |
| url | https://vestnikskfu.elpub.ru/jour/article/view/926 |
| work_keys_str_mv | AT vladimirmolodykh formationofsystemofmonitoringofefficiencyoftaxpolicyinthecontextofsustainabledevelopmentmesolevelsystems AT andreyrubezhnoy formationofsystemofmonitoringofefficiencyoftaxpolicyinthecontextofsustainabledevelopmentmesolevelsystems AT vadimsarkisov formationofsystemofmonitoringofefficiencyoftaxpolicyinthecontextofsustainabledevelopmentmesolevelsystems |